DB manufactures and sells e-readers. The standard labour cost per unit of the product is $7. Each unit takes 0.5 hours to produce at a labour rate of $14 per hour. The budgeted production for August was 20,000 units. The Production Director subsequently reviewed the market conditions that had been experienced during August and determined that market labour rates were $17.50 per hour. The actual production was 22,000 units. Actual labour hours worked were 11,400 hours at $15.50 per hour.

What is the labour rate planning variance,the labour rate planning variance for August, the labour rate operational variance and the labour efficiency operational variance?